APHC010290092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] MONDAY,THE THIRTIETH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 14531/2025 Between: 1. M/S. OXFORD EDUCATIONAL SOCIETY,, (SC NO.1422100014570) REP. BY AUTHORISED SIGNATORY B.SRINIVASARAO JANAPADU ROAD, PIDUGURALLA, PALNADU DISTRICT 2. M/S. THIRUMALA MILK PRODUCTS PRIVATE LIMITED, (SC NO.7312137000203) REP. BY ITS DIRECTOR VEERAVALLI SUBBAIAH CHILAMTHUR, HINDUPUR, 3. SHAIK AZAMTHUILA, ,(SCNO. 2421201004847) AUTHORISED PERSON, VALLHABHA MILK PRODUCTS PRIVATE LIMITED, LAKKIREDDYPATLI, CUDDAPAH DISTRICT 4. I.NAGARJUN REDDY, (SC NO. 5711403001980) AUTHORISED PERSON, VALLHABHA MILK PRODUCTS PRIVATE LIMITED YK PALLI, PILERU, CHITTOOR DISTRICT 5. VEERAVALLI SUBBAIAH, (SC NO.5821410001286) DIRECTOR, VALLHABHA MILK PRODUCTS PRIVATE LIMITED GANGAVARAM, PALAMANER, CHITTOOR DISTRICT 6. VALLHABHA MILK DAIRY, (SC NO. 41400983) REP. BY ITS DIRECTOR VEERAVALLI SUBBAIAH KNM DODDI, SANTHIPURAM, CHITTOOR DISTRICT 7. VALLHABHA MILK PRODUCTS PVT. LTD.,, (SC NO.7512428002222) SETTUR, KALYANDURG, ANANTHAPUR DISTRICT REP. BY ITS DIRECTOR VEERAVABI SUBBAIAH 8. VALLHABHA MILK PRODUCTS PRIVATE LIMITED.,, (SC NO.7512224001666) NUTHIMADUGU, KALYANDURG, ANANTHAPUR DISTRICT REP. BY ITS DIRECTOR VEERAVALLI SUBBAIAH 9. VALLHABHA MILK PRODUCTS PVT. LTD.,, (SC NO.5213500003323) PEDDAMANDYAM, MADANAPALLI, ANNAMAYYA DISTRICT REP. BY ITS DIRECTOR VEERAVALLI SUBBAIAH 10. VALLHABHA MILK PRODUCTS PRIVATE LIMITED., , (SC NO,7621403003875) BATHALAPALLI, DHARMAVARAM, ANANTHAPUR DISTRICT REP. BY ITS DIRECTOR VEERAVALLI SUBBAIAH 11. VALLHABHA MILK PRODUCTS PRIVATE LIMITED.,, (SC NO.5731314001748), TARIGONDA, KALIKIRI, ANNAMAYYA DISTRICT REP. BY ITS DIRECTOR VEERAVALLI SUBBAIAH 12. SRI KARTHIKEYA GRANITES, (SC NO.4354615000614) REP. BY ITS PROPRIETOR P.KONDALARAO (BHAGYALAKSHMI GRANITES) BUDAWADA, CHIMAKURTHU MANDAL, PRAKASAM DISTRICT 13. M/S. SRI VALLURAMATHALLI EXPORTS, (SC NO.4354615001055) MARRICHETLAPALEM, BUDAWADA, CHIMAKURTHU MANDAL, PRAKASAM DISTRICT 14. KARTHIKEYAN EXPORTS, SC NO.4354615000873 REP. BY ITS PROPRIETOR S.UMADEVIBUDAWADA, CHIMAKURTHU MANDAL, PRAKASAM DISTRICT 15. SESHU GROUP, (SC NO.9111204000517) REP. BY ITS PROPRIETOR P.SURESH, DEVAPURAM, GUNTUR, GUNTUR DISTRICT ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, ENERGY DEPARTMENT SECRETARIAT, AMARAVATI, GUNTUR DISTRICT 2. THE ANDHRA PRADESH CENTRAL POWER DISTRIBUTION CORPORATION LIMITED, VIJAYAWADA, NTR DISTRICT REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction declaring the action of respondents in issuing G O.Ms. No. 7 Energy Power - II Department dated 08.04.2022 where under the levy of electricity duty was increased from Rs. 0-06 Raise per unit to Rs. 1/- on the energy sales made to the commercial and industrial consumers and the consequential action of the respondents and their subordinates in seeking to levy electricity duty at the enhanced rate from the service connections of the petitioners as illegal, arbitrary and contrary to the statutory provisions and issue a direction to the respondents and their subordinates not to levy the electricity duty at the enhanced rate from the petitioners service connections and adjust the refundable amount in the future consumption bills of the petitioners and to levy electricity duty Rs. 0-06 Raise only from the petitioners service connections and pass IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to direct the respondents and their subordinates not to disconnect the power supply to the service connections of the petitioners for recovery of electricity duty Rs 1/- per unit in pursuance of G.O.Ms. No 7 Energy Power li Department dated 08.04.2022, pending disposal of the Writ Petition and pass Counsel for the Petitioner(S): 1. THOTA RAMAKOTESWARA RAO Counsel for the Respondent(S): 1. GP FOR ENERGY 2. V V SATISH (SC for APEPDCL) The Court made the following: ORDER Challenging the G.O.Ms.No.7 Energy (Power-III) Department dated 08.04.2022, the above writ petition has been filed. 2. Today, when the matter is taken up for consideration, learned counsel appearing on either side would submit that the issue involved in this writ petition is covered by the common order passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025. Page 4 of 6 3. The Division Bench of this Court inW.P.No.29672 of 2023 & batch dated 26.06.2025, observed as follows: “92. As can be seen from the above extract, this G.O. has been issued for permitting licensees to collect, from consumers, the Duty fixed under G.O.Ms.No.7. Since G.O.Ms.No.7, has been struck down, the question of granting sanction to collect Duty, fixed under G.O.Ms.No.7, would not arise. Accordingly, G.O.Ms.No.22 is also struck down. As this G.O. has been struck down, on this ground, this court is not going into the other contentions raised against this G.O. 93. … 94. For the aforesaid reasons, all the cases are disposed of in terms of the following order: 1. The amendment to Section 3, by Act 23 of 2024, to the extent of granting power to the government to fix the rate of Duty between six paise to one rupee per unit is upheld. 2. The amendment to Section 3, by Act 10 of 2021 and Act 23 of 2024, to the extent of granting power to the government to identify categories of consumers, for purposes of fixing the rate of tariff is set aside. 3. The proviso, to Section 3, stipulating that, in the absence of the rate of duty notified by the state government for different consumer categories at any given time, a minimum duty of 6 paise (Rs. 0.06) per unit of energy shall be levied, shall remain unaffected. 4. The amendments to Section 7, by Act 23 of 2024, are struck down. 5. G.O.Ms.No.7, dated 08.04.2022 is struck down. However, the government is entitled to collect Duty at the rate of 6 paise per unit, throughout the period from the date when Act 10 of 2021 was published in the Gazette till such time as the rate of duty is modified, in accordance with law. Further, the exemption granted to agricultural consumers under G.O.Ms.No.82, dated 07.07.2003, remains in force. 6. G.O.Ms.No.22, dated 23.10.2024, is struck down. However, G.O.Ms.No.277, dated 09.12.1994, remains in force throughout the disputed period and the Licensees are permitted to recover Duty, at the rate of 6 paise per unit, from the consumers, subject to any exemption that may have been granted, or would be granted, under section 3A of the Duty Act.” 4. Given the same, the Writ Petition is disposed of in terms of the common order passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025. No order as to costs. The Registry is directed to annex the copy of the common order passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025 to this order. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ___________________________ JUSTICE SUBBA REDDY SATTI Date :30.06.2025 TVN/IKN THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.14531 OF 2025 Date :30.06.2025 TVN/IKN